The Manufacturing Overhead Budget at Cutchin Corporation Is Based on Budgeted

The manufacturing overhead budget at Cutchin Corporation is based on budgeted direct labor-hours.The direct labor budget indicates that 2,800 direct labor-hours will be required in September.The variable overhead rate is $7.00 per direct labor-hour.The company's budgeted fixed manufacturing overhead is $43,120 per month,which includes depreciation of $3,640.All other fixed manufacturing overhead costs represent current cash flows.The September cash disbursements for manufacturing overhead on the manufacturing overhead budget should be:

A) $59,080
B) $62,720
C) $19,600
D) $39,480